CASE STUDY: EVALUATION OF FRAUD CONTROL PLAN (FCP) ATTRIBUTES AS FRAUD PREVENTION TOOL
Abstract
" Can fraud is prevented " . Questions that always comes in mind seeing acts of fraud are still only often we hear in Indonesia. There is essentially human will always look for opportunities and look for weaknesses that could be exploited to benefit himself . Given the basic nature such , it eliminates the chance is one of the ways to combat fraud . It is can be done through improvement of internal control and accountability . If people know that every action they are controlled and monitored , and will be asked to be responsible on the action that is done , then often times they end up not going to commit a crime . By because the understanding will be the importance of the prevention of fraud is something that is very useful for the organization . One of the ways to prevent fraud is to implement a Corruption Prevention and Control Program ( Fraud Control Plan ). PT. ABC is a child company State Owned Enterprises in the District Gresik engaged in business producers as well distributor of fertilizer and has a role strategic in supporting program development of the economy of Indonesia who had started implementation Fraud Control Plan (FCP). The purpose of this research is to study and analyze the existence and application of the attributes of the Fraud Control Plan in the company's work environment . The method that is used is qualitative descriptive to conduct a study case at PT. ABC it . The result on the attributes of FCP that there compared with the condition of the company that occurred in general are still not yet fully have the votes were good . The hope future that will come in the company is able to apply the attributes of FCP to be good so that the realization of governance governance performance of companies that either with an indication of the decline in the level of occurrence of fraud and increasing the performance of the company
Keywords: Fraud , Fraud Control Plan (FCP), Government Organization (BUMN) , Good Governance
Full Text:
PDFReferences
Akuntansi, P. P., & Korupsi, D. P. (2016). FRAUD PENTAGON DALAM MENDETEKSI FINANCIAL
STATEMENT. 1–14.
Albrecht, W.Steve, and Albrecht Chad O, 2002. Fraud Examination & Prevention. Thomson, South-Western.
Ali, Pengertian dan Ciri Korupsi Menurut Pakar, http://www.pengertianpakar. com/2015/02/pengertian-dan-cirikorupsi-menurut-pakar.html (diakses tanggal 15 Mei 2019)
Alison. 2004. Fraud Auditing. The Internal Audit Journal.
Aulia, Huda. 2018. Analisis Fraud Diamond dalam Mendeteksi Potensi Kecurangan Laporan Keuangan (Studi
pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016). Yogyakarta
Badan Pengawasan Keuangan dan Pembangunan (BPKP), 2010. Pedoman Fraud Control Plan, Deputi Bidang
Investigasi BPKP, Jakarta.
Biegelman, Martin T dan Joel T. Bartow, 2012. Executive roadmap to fraud prevention dan internal control,
creating a culture of compliance. ISBN, Jakarta.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2008. Pengendalian Internal dan
Manajemen Risiko. Jakarta : Yayasan Pendidikan Internal Audit (YPAI)
Cressey, D. R. (1953). “Other People’s Money”. Montclair, NJ: Patterson Smith, pp.1-300.
Crowe Horwarth. (2012). “The Mind Behind The Fraudsters Crime :Key Behavioral and Environmental
Element”
Haryono, Slamet. 2005. Struktur Kepemilikan dalam Bingkai Teori Keagenan. Jurnal Akuntansi dan Bisnis.
Herawaty, Netty. 2011. Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan
Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Kota Jambi. Simposium Nasional Akuntansi.
Hermiyetti, 2010, Pengaruh penerapan pengendalian internal terhadap pencegahan fraud pengadaaan barang,
Sekolah Tinggi Ilmu Ekonomi Keuangan dan Perbankan, Jakarta.
Hutomo, Oki Suryo. 2012. Cara Mendeteksi Fraudulent Financial Reporting dengan Menggunakan Rasio-rasio
Financial. Fakultas Ekonomika dan Bisnis. Universitas Diponegoro.
https://www.liputan6.com/news/read/415339/praktik-curang-quotpemainquot-pupuk (diakses 30 Maret 2019)
Jensen, M. & Meckling, W. 1976. Theory Of The Firm : Managerial Behavior, Agency Costs, and Ownership
Structure. Journal of Financial Economics, Vol : 3.
Kartono, Kartini. 2003. Pemimpin dan Kepemimpinan. Jakarta : PT. Raja Grafindo Persada
Klitgaard, Robert. 2005. Membasmi korupsi (Penerjemah Hermojo). Yayasan Obor Indonesia. Jakarta.
Kompas.com, dengan judul "Kasus Korupsi Pupuk, KPK Tahan Pejabat Perum Perhutani",
https://nasional.kompas.com/read/2017/08/04/18222421/kasus-korupsi-pupuk-kpk-tahan-pejabat-perumperhutani-.(diakses tanggal 30 Maret 2019)
Molida, Resti. 2011. Pengaruh Financial Stability, Personal Financial Need dan Ineffective Monitoring Pada
Financial Statement Fraud Dalam Perspektif Fraud Triangle. Fakultas Ekonomika dan Bisnis. Universitas
Diponegoro.
Nazir, Moh. 2011, Metode penelitian, Graha Indonesia, Bogor.
Peninurhidayati, Korupsi, https://peninurhidayati.wordpress.com/makalah/ korupsi/ (diakses tanggal 15 Mei
.
Peraturan Menteri Perdagangan Republik Indonesia Nomor : 17/M-DAG/PER/6/2011 tentang Pengadaan dan
Penyaluran Pupuk Bersubsidi Untuk Sektor Pertanian
Sugiyono. 2013. Metode Penelitian. Alfabeta, Bandung.
Suprajadi, Lusy. 2009. Teori Kecurangan, Fraud Awaeness, dan Metodologi Untuk Mendeteksi Kecurangan
Pelaporan Keuangan. Fakultas Ekonomi Universitas Katolik Parahyangan.
Susanti, Yayuk Andri. 2014. Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Triangle.
Surabaya
Suryana, Cahya. Data dan Jenis Data penelitian, https://csuryana. wordpress.com/2010/03/25/data-dan-jenisdata-penelitian/(diakses tanggal 15 Mei 2016).
Tiro, Andi Amirullah. 2014. Pengaruh Pengendalian Internal dan Kompensasi Terhadap Kecenderungan
Kecurangan (Fraud) Pada Pemerintah Kota Palopo. Makassar.
Tribunjabar.id, dengan judul Direktur PT Pupuk Kujang Geram dengar Ada Penyelewengan Pupuk Subsidi di
Purwakarta, http://jabar.tribunnews.com/2017/03/24/direktur-pt-pupuk-kujang-geram-dengar-adapenyelewengan-pupuk-subsidi-di-purwakarta.
(diakses 30 Maret 2019)
Tuanakotta, Theodorus M., 2012, Akuntansi Forensik dan Audit Investigatif, Salemba Empat, Jakarta.
Tunggal, Amin Widjaja. 2013. The Fraud Audit : Mencegah dan Mendeteksi Kecurangan Akuntansi. Jakarta :
Harvarindo.
Zulkarnain, Rifqi Mirza. 2013. Faktor-faktor yang Mempengaruhi Terjadinya Fraud di Sektor Pemerintahan
(Studi Kasus pada Dinas se-Kota Surakarta). Surakarta
Herlina Hanum Harahap. (2020). Pencegahan Dan Pemberantasan Tindak Pidana Pencucian Uang. Amaliah:
Jurnal Pengabdian Kepada Masyarakat, 4(2), 186–190. https://doi.org/10.32696/ajpkm.v4i2.551
DOI: https://doi.org/10.31326/.v2i2.779
Refbacks
- There are currently no refbacks.